To accurately calculate and remit Maryland sales tax, businesses should follow these steps:

1. Determine Taxable Goods and Services: Identify which products and services are subject to Maryland’s 6% sales tax, including newly taxed digital goods.

2. Apply the Correct Tax Rate: Use the base rate of 6%, adjusting for any local variations if applicable.

3. Collect Sales Tax: Charge the appropriate sales tax on each taxable sale at the point of transaction.

4. Maintain Accurate Records: Keep detailed records of all sales, taxes collected, and any exemptions claimed.

5. Register for a Sales Tax License: Ensure registration with the Maryland Comptroller’s office via the Maryland Business Express portal.

6. File Sales Tax Returns: Submit sales tax returns through the Comptroller’s bFile system based on your assigned filing frequency (monthly, quarterly, or annually).

7. Remit Collected Tax: Pay the collected sales tax by the designated deadlines to avoid penalties.

8. Stay Updated: Regularly review Maryland’s tax regulations for any changes and adjust your processes accordingly.

By following these steps, businesses can ensure accurate tax calculations and timely remittance, maintaining compliance with Maryland’s tax laws.